TMI Blog2004 (3) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to the specification given by the buyers. The buyers are generally security agencies. The uniforms are for security guards. It is not being disputed that these uniforms figure for Central Excise duty under Tariff Headings 6201/6202. 2. Despite this, the appellants took up a contention before the Central Excise authorities that no excise duty is payable on these items in view of Notification No. 81/2001-C.E. (N.T.), dated 1-3-2001 and Notification No. 20/2001-C.E., dated 30th April 2001 whereunder tariff values were fixed for apparels. It is being pointed out that under the notifications, tariff value was fixed in respect of goods bearing a registered brand name or sold under registered brand name and the tariff value fixed was 60% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff values for some of those goods, no duty can be collected on such omitted goods in the absence of any measure. During the hearing of the appeals, learned Senior Counsel appearing for the appellant has pointed out that it is settled rule of construction for any fiscal statute that the Court cannot make good the deficiency in the statute and that courts shall interpret a statute as it stands and in case of doubt, it shall interpret it in a manner favourable to tax payers [C.A. Abraham v. I.T.O. - AIR 1961 (SC) 609 612]. Relying on the judgment in Nalinikant Ambalal Modi v. SAL Narayan Row - CIT 61 ITR 428 (S.C.), learned Senior Counsel submitted that just as income falling under a head can be charged only if it is chargeable under the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, they would be valued under the other relevant provisions in the statute. He further explained that Central Excise Act contained mainly three provisions relating to valuation of goods for the purpose of central excise duty. Section 3(2) being the provision for fixing of tariff value by the Central Government, Section 4 being the provision for valuation of excisable goods in general and Section 4A being the provision for specified goods which are liable to be valued based on their maximum retail price. Learned SDR has pointed out that in case any of the excisable goods did not fall within the tariff value notification, it followed that those goods should be subjected to duty after valuing in terms of the general provision (Section 4). L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lasses of buyers : Provided that in fixing different tariff values in respect of excisable goods falling under sub-clause (i) or sub-clause (ii), regard shall be had to the sale prices charged by the different classes of producers or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods. Section 4 contains the general provision for valuation of Central Excise goods for the purpose of charging of duty of excise. Sub-section (3) of that Section makes it clear that the provisions of Section 4 shall not apply in respect of any excisable goods for which tariff value has been fixed under sub-section (2) of Section 3 . Section 4A provides for valuation of specified excisable goods with reference to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the provisions of law. 6. We find that the decisions of the Apex Court which have been relied upon by the appellant have no application to the issue arising in the present case. Those decisions related to the scheme of taxation under Income-tax Act as noted in Para 10 in the judgment in the case of CIT v. B.C. Srinivas Shetty (supra) that the general arrangement of the provisions of the Income-tax Act is that, under each Head of income, the charging provision is accompanied by a set of provisions for computing the income subject to that charge. The computation provisions in each case bears a relationship to the nature of the charge. Thus, the charging section and the computation provisions together constitute an integrate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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